The article presents a case study of a 31-year-old man with a history of surgery for a perianal abscess who was admitted to the hospital due to the lesion in the urinary bladder. He was diagnosed with epidermoid cyst of the urinary bladder through an ultrasonography examination and computed tomography scan. It states that the patient cyst have arisen from surgical implantation of epidermal tissue secondary to perianal abscess surgery.